The tariff classification of a leather skateboarding glovefrom China.

NY 884013 April 14, 1993 CLA-2-42:S:N:N5:354 884013 CATEGORY: Classification TARIFF NO.: 4203.21.8060 Mr. Ron Sias J.W. Hampton, Jr. & Co., Inc. 15 Park Row New York, NY 10038 RE: The tariff classification of a leather skateboarding glove from China. Dear Mr. Sias: In your letter dated March 18, 1993, on behalf of F.W. Woolworth Co., you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, style GL-M33 is a half-fingered glove that has a suede leather palm, fourchettes and palm-side of the thumb. The back side of the hand is made of a knit man-made material with a 2 inch wide by 6 3/4 inch long suede leather insert internally padded with foam. Beneath the palm side of this glove is a 5 inch by 1 1/2 inch hard plastic insert with high density foam padding. The glove also features a two inch wide elasticized wrist band which is secured by a hook and loop fastener. The glove is designed for use in the sport of skate boarding. The essential character is imparted by the leather. The applicable subheading for style GL-M33 will be 4203.21.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: other, other. The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport